Duke   University   Libraries 

Communication  f 
Conf  Pam  #363 

DTTD23Sm. 


House  of  Representatives,  February  22nd,  1865. — Laid  on  ta- 
\)](i,  and  ordered  to  be  printed. 

[By  The  Chair.] 


COMMUNICATION  FROM  SECRETARY  OF  TREASURY. 


TREASURY  DEPARTMENT,  C.  S.  A., 

RiCEMOND,  Ffbruary  20th,  1865. 

Hon.  Thos.  S.  Bocock,  Speaker  of  House  of  Representatives  : 

Sir  : — In  obedience  to  the  resolution  adopted  by  the  House  of 
Representatives  on  the  6th  instant,  requesting  information  in  rela- 
tion to  Curtain  instructions  issued  from  this  Departmeift,  to  carry 
into  execution  the  tax  laws,  I  have  the  honor  of  submitting  the  fol- 
lowing piijiers  : 

1.  Circular  to  the  District  Collectors  and  Assessors  of  Virginia, 
of  date  July  1,  1864. 

2.  Re'j;ulations  and  instructions  more  accurately  defining  the 
intent  ani  meaning  of  paragraph  1,  section  1,  of  the  act  to  amend 
the  tax  laws,  approved  14th  June,  1864  ;  of  date  August  12th, 
1864. 

3.  Letter  of  Thompson  Allan,  Commissioner  of  Taxes,  furnish- 
ing the  information  called  for  under  the  aforesaid  resolution,  ad- 
dressed to  the  Secretary  of  Treasury  and  dated  February  16th, 
1865. 

Very  respectfully, 

a.  A.  TRENHOLM, 
Secretary  of  Treasury. 


-#■  3u»  5 


OIRCtTLAR. 


OFFICE  OF  STATE  COLLECTOR  OF  VA.,  T 

Richmond,  Jdlt  Ist,  1864.         } 

Jh  the  District  CoUedora  and  Anessors  of  Virginia  : 

CoDgress,  during  its  last  session,  modified  the  tax  laws  in  many  important  par- 
ticulars, as  will  be  seen  by  reference  to  the  "  Regulations  and  Additional  Instruc- 
tions" of  the  Commissioner  of  Taxes  of  the  22nd  of  June,  1864:,  which  I  herewith 
enclose.  Before  the  laws,  as  modified,  can  be  fully  executed,  it  will  be  necessary 
that  additional  forms  for  the  assessment  of  the  additional  taxes  levied  by  the  late 
acts  shall  be  devised  and  furnished  by  the  Commissioner  of  Taxes,  together  with 
further  instructions. 

It  is  very  desirable  that  the  assessors  should,  as  soon  as  possible,  proceed  with  the 
assessments  of  property,  moneys  and  credits  under  the  Tax  Act  of  February  17th, 
1884,  as  modified. 

I  have,  therefore,  carefully  prepared  the  following  instructions  for  assessing  the 
Mme.  With  the  aid  of  these  instructions  and  the  "Regulations  and  Additional  In- 
Btructions"  of  the  Commissioner  of  Taxes,  of  the  22d  of  June,  1864,  it  is  believed 
that  the  assessors  will  have  no  diflBculty  in  correctly  assessing  every  tax  payer  on  the 
sheet,  headed  "Returns  and  Assessment*  of  Confederate  Tax  on  Property,  Moneys 
and  Credits,  under  the  Tax  Act  of  February  17th,  1864,"  which  have  already  been 
fUmished  them. 

I  will  now  proceed  to  explain  in  detail  the  proper  mode  of  filling  np  this  "sheet.'' 

As  a  preliminary  to  the  assessment,  the  assessor  will  administer  to  the  tax  payer 
the  following  oath  :  "You  do  solemnly  swear  that  you  will  render  trne  and  faithful 
return  and  statement  of  all  the  property,  articles,  or  objects  for  which  you  are  liable 
to  taxation  and  of  which  a  return  is  required  by  law  to  be  made  at  this  time,  and 
that  you  will  true  answers  make  to  all  questions  which  shall  be  put  you  touching 
your  property  or  effects,  or  any  exemptions  which  may  be  claimed,  and  also  as  to  any 
fact  in  reference  thereto ;  and  that  you  shall  speak  the  truth,  the  whole  truth,  and 
nothing  but  the  truth.     So  help  you  God." 

Having  qualified  the  tax  payer,  he  will  commence  with 

Ist.  "Land  or  other  Real  Property." 

Under  this  heading  he  will  put  down  the  number  of  acres  of  land  owned  by  ther 
tax  payer  in  his  County  on  the  17th  of  February,  1864,  and  also  the  number  of  tots, 
■without  specifying  the  number  of  acres  in  each  particular  tract.  Land  owned  by  the 
tax  payer  out  of  his  county  will  be  assessed  where  situated.  Real  Estate  is  to  be 
valued  as  of  1860,  except  where  it  has  been  purchased  since  January  1st,  1862,  iff 
which  case  the  price  actually  paid  by  the  tax  payer  is  to  be  regarded  as  its  value,  un- 
less the  "land  has  been  purchased  by  a  refugee  driven  from  home  by  the  presence 
or  proximity  of  the  enemy  and  was  held  or  occupied  by  such  refugee  for  his  own  use 
and  for  his  residence,"  when  "the  land  shall  be  assessed  according  to  its  market 
value  in  1860.  But  if  rented  out  by  such  refugee,  or  resided  upon  or  used  by  any 
other  pereou  oot  a  refiigee,  it  shall  be  assessed  at  ite  oost  to  the  owoer."    The  booka 


bf  the  CommissioiKTs  of  tbe  Revenue  arcs  the  best  guide  for  aacertaiuiug  the  value  of 
real  estate  in  186'.>.  The  value  of  any  permanent  improvement  or  itiury  to  the 
property  since  18G0  sIioulH  be  rateubly  ailded  or  deducted,  as  the  case  mtty  be. 

2d.  "Slaves"  an-  lo  be  assessed  upon  the  ba>is  of  their  market  value  in  1860,  ex- 
cept where  they  Lave  been  purchased  since  January  1st,  1862,  in  whie'^i  case  they 
are  to  be  asset^sed  at  the  price  ac'ually  paid  for  them  by  the  tax  payer.  I  have  care- 
fully p'eparcd  the  following  table,  showing  tiie  fair  average  value  i)t  slaves  in  Virginia 
ia  186u,  which  is  beheved  to  be  as  near  correct  as  can  be  obtained. 

Tabic  shotuing  the  average  value  of  Slaves  in   Virginia  in  1860. 

AvEKAGE  Value. 

UnJer      Oyoaisof  age, $  200 

Between  5  and  10  years  of  jilti' 400 

"         10  and  15     "                    800 

"         15  and  20     '•                         1100 

"         20  and  25     "  '..,....  1200 

"        25  and  30     "  • 1000 

"        30  and  35      •              • 800 

"         35  and  40     "  "            .......  (lOO 

»        40  and  45     "  " 500 

"        45  and  50     "  " 400 

«'        50  and  55     "  " 300 

"         55  and  CO     "  " 2u0 

"        60  and  6«^ "  " 150 

65  and  7<r  ''                         100 

Over      70  years  of  age, oO 

The  assessors  will  exercise  their  own  judgment  in  the  valuation  of  i-Lv^es  in  their 
respective  districts,  but  it  is  recommended  that  the  average  value  shall  ctrrespond  as 
nearly  :<s  possible  with  the  values  as  exhibited  in  the  furegoing  table.  If  a  slave 
possesses  an  additional  value  above  the  average  on  account  of  any  peculi;.r  qualifica- 
tioa  as  a  mechanic,  house  servant,  &c.,  he  should  be  assessed  at  acorrespcnduigly  in- 
creased valuation.  ' 

Slaves  are  to  be  assessed  in  the  name  of  the  owner  and  not  of  the  hirir.  By  the 
llth  paragraph  of  "Regulations  and  Additional  Enstructions"  of  the  Coiiimissionera 
of  Taxes,  of  tlie  22d  of  June,  1804,  slaves  are  required  to  be  assessed  in  -ill  cases  in 
the  counties  where  they  were  on  the  17th  of  February,  1864.  In  ordei,  therefore, 
that  all  .slaves  should  bo  assessed  it  is  necessary  that  the  assessor  should  enquire  of 
every  tux  payer  not  only  what  slaves  he  owned  on  the  17th  ot  February  i  i  his  coun- 
ty, but  also  what  slaves  belonging  to  other  persons  were  in  his  possession  on  that; 
day,  and  if  any  were  owned  by  uon-residenis  of  the  county,  such  ncu-resident's 
name  should  bo  entered  on  the  "sheet,"  and  the  value  of  such  slaves  assessed  against 
him. 

3d.  "Horses,  Mules,  Asses  and  Jenuets,"  "Cattle  of  the  Bovine  Specves,"  "Sheep, 
Goats  and  Swine." 

These  animals  should  be  valued  as  of  the  year  1860.  The  assessors  should  exam- 
ine the  books  of  the  Commissioners  of  the  Revenue  for  1860,  and  ascertain  therefrom 
the  average  value  of  such  animals  in  his  county  as  a  guide  for  liis  assessments. 

4th.  "Cotton  and  Woul,"  "Tobacco,"  "Corn,"  "Wheat,"  "Rye,  Oats,  Buckwheat, 
Rice,  and  all  other  kinds  of  grain,"  "Potatoes  of  all  kinds,  Peas,  Ground  .''ea.s,  Beans 
and  all  other  products  of  the  farm,  garden,  or  orchard  not  specifically  mentioned  in  the 
foregoing  columns."  All  agricultural  products  are  to  bo  valued  as  of  the  year  1860, 
except  cotton  and  tobacco  purchased  since  January  1st,  1862,  which  are  to  be  as- 
sessed at  the  prices  actu.Jly  paid  for  them  by  the  tax  payer.  The  word  •'outtou"  in- 
cludes cotton  y.arns,  and  "tobacco"  includes  manufactured  tobacco  and  segars.  In 
assessing  agricultural  products,  the  assessor  should  first  ascertain  all  agricultural  pro- 
ducts on  hand 'on  the  17th  of  Feb'y,  1864,  including  any  that  were  taxed  July  1st, 
1863.  He  should  then  allow  a  fair  deduction,  lUoportioned  to  the  size  of  the  tax 
payer's  family,  for  its  support  for  the  year  1864.  This  deduction  is  oily  to  be  al- 
lowed of  those  articles  raistd  by  the  tax  payer  and  tithed  in  1863.  The  amount  to  be 
deducted  should  be  uniform  in  all  cases.  The  assessor  should  determi;  e  what  de- 
ductions should  be  allowed  for  the  support  of  families  of  different  sizes,  establishing. 


a.unilbrm  rule  without  consulting  the  tax  payer.  The  word  "family''  is  construed  by 
the  Comraissioner  of  Taxes  '"to  include  only  the  white  persons  of  a  fatnily,  house  ser- 
vants aiul  family  horSf-s."  By  "family  horses,"  I  understand  to  be  niear4t  horses 
used  exclusively  for  pleasure. 

oth.  "Flour,  Meal,  Sugar,  Molasses,  Bacon,  Lard,  and  all  other  Groceries,  Goods, 
Weres,  or  Mi-chaudise,  Spirituous  Liquors,  Wines,  Cider.  Yinogar,  &c..  «fcc. 

These  articles  held  by  the  tax  payer  on  the  17th  of  February,  lS6i,  are  to  be  as- 
sessed upon  ilio  basis  of  their  niaricec  value  in  1860,  wiiiiuui  any  deilueiion  f  )r  family 
supplies,  e-xcept  in  the  articles  of  sugar  and  bacon,  which  were  raised  by  the  tax  payer 
and  actually  tithed  in  1863.  Goods,  wares  and  merchandise  held  by  registered  per- 
sons, are  to  ijo  assessed  without  any  deduction. 

6th.  "Value  of  all  Household  and  Kitchen  Furniture,  Agricultural  Tools  and 
Implements,  and  all  Tools  of  mechanics  or  others,  Musical  Instruineiits,  and  all  arti- 
cles of  doracsiic  use,"  Carriages  ^\''a^■ons,  Carts,  Drays  and  every  species  of  vehicle 
ou  wheels,"  "Books,  Maps,  Pi^-tures,  Paintings,  Statuary,  and  all  other  Works  of 
Art." 

These  ariiele-;  are  to  be  assessed  as  of  their  value  in  18G0. 
■  7th.  Value  of  all  Shares  iu  any  bank,  banking  company  or  association,  canal  navi- 
gation, importing,  exporting,  insurance,  manufacturing,  telegraph,  express,  railroad, 
and  dry  dock  companies,  and  all  other  jjint  stuck  companies  of  every  kind,  whether 
incorporated  or  not. 

These  shares  are  not  now  liable  to  the  property  tax,  and  are  not  to  be  assessed, 
but jjint  stock  companies  are  to  be  assessed  with  tneir  property,  money  and  credits 
as  individuals.  The  property  of  copartnerships  should  b^j  assessed  against  the  indi- 
vidual members  and  not  in  the  name  of  the  firm. 

8th.  "All  G(;ld  and  Silver  Wares  and  Plate,  Jewels,  Jewelry  and  Watches." 

A  tax  of  ten  per  cent  is  to  be  assessed,  in  Confederate  money,  on  these  articles,  as 
of  their  value  in  1860. 

9th.  "Gold  and  Silver  Coin,  Gold  Dust,  Gold  or  Silver  Bullion." 

These  'subjects  are  to  be  assessed  at  their  face  valup,  or  value  in  gold  or  silver,  as 
the  case  may  be.  The  amount  of  gold  and  silver  should  be  assessed  and  entered  on 
the  "sheets"  separately.  The  collectors  will  collect  a  tax  of  5  per  cent,  on  these 
subjects,  in  kind,  whicii  may  be  commuted  by  the  tax  payer  by  the  payment  of  17 
dollars  in  Confederate  notes  for  one  dollar  in  silver  coin,  and  eighteen  dollars  for  one 
dollar  iu  gold  coin,  until  further  instructed. 

10th.  "Value  of  Moneys  held  abroad,  Bills  of  Exchange  on  foreign  countries." 

To  this  heading  on  the  sheet  should  be  added  "Promissory  Notes,  Rights,  Credits, 
and  Securities,  payable  in  foreign  countries." 

These  subjects  are  to  be  assessed  at  their  face  value,  or  value  in  specie,  and  a  tax 
of  5  per  cent,  is  to  be  collected,  payable  in  gold  or  silver,  at  the  election  of  the  tax 
payer,  which  may  be  commuted  in  Confederate  notes  at  the  rate  of  seventeen  for  one, 
until  otherwise  instructed.  This  tax  cannot  be  paid  in  4  per  cent,  bonds  or  certifi- 
eates. 

11th.  "Amount  of  Solvent  Credits,  Bank  Bills,  and  all  other  papers  issued  as  cur- 
rency, exclusive  of  non-interest  bearing  Confederate  Treasury  notes,  and  not  em- 
ployed in  a  taxed  business." 

These  subjects  are  to  be  assessed  at  their  face  value,  and  the  tax  of  5  per  cent 
thereon  is  to  be  paid  in  Confederate  notes. 

"Credits.''  Under  this  heading  on  the  "sheet,"  means  credits  within  the  Confede- 
rate States,  and  includes  Confederate  bonds. 

12th.  "Value  of  all  articles  of  Personal  or  Mixed  Property,  not  in  terms  embraced 
in  any  of  the  foregoing  columns,  nor  exempt  from  taxation." 

Under  this  heading  will  be  assessed  all  property  not  included  in  tlia  preceding  col- 
umns, among  which  may  be  mentioned  the  wearing  apparel  of  the  tax  payer  and  his 
family,  which  are  to  be  assessed  as  of  their  value  in  1860. 

13th.  There  bein^  no  column  on  the  "sheet"  for  inserting  the  value  of  property 
exempted  by  the  law,  the  assessors  will  write  the  word  "Exemptions''  over  the 
words  "Value  of  all  shares  in  any  bank,  banking  company  "^  association,  canal, 
navigation,  importing,  exporting,  &c,"  and  enter  in  that  co-iunn  the  aggregate 
amount  of  the  exemptions  to  which  the  taxpayer  is  entitled, -which  will  bo  ascer- 
tained as  follows : 


tithe  lax  payer's  aasessable  property,  exclusive  of  houiehold  furniture,  exce^dtr 
$1,000,  according  to  the  basis  of  valuation  prescribed  by  the  law,  he  is  entitled  to  no 
exemption  in  any  case. 

I.  If  his  property  is  worth  less  than  $1,000,  exclusive  of  household  furniture,  he  is 
entitled  to  an  exemption  of  $500,  if  the  head  of  a  family,  and  to  $100  for  each  minor 
child,  and  to  the  further  sum  of  $500  for  each  son  actually  engaged  in  the  army  or 
navy,  or  who  has  died  or  been  killed  ia  the  mihtary  or  naval  service,  and  who  was  a 
member  of  his  family  when  he  entered  the  service. 

II.  Every  officer,  soldier,  sailor,  or  marine  actually  engaged  in  the  military  or  naval 
service,  or  such  as  have  been  disabled  in  such  service,  are  exempted  to  the  value  of 
$1000. 

III.  The  widow,  or  if  there  be  no  widow,  the  minor  children  of  any  officer,  sol- 
dier, sailor,  or  marine  who  may  have  died  or  been  killed  in  the  military  or  nav*! 
service,  are  entitled  to  an  exemption  of  $1,000. 

IV.  The  entire  property  of  hospitals,  asylums,  churches,  schools,  colleges,  and  oth- 
er charitable  institutions,  and  of  companies  formed  under  the  act  entitled  an  "Act 
to  establish  a  Volunteer  Navy,"  is  exempted. 

It  will  be  observed  that  the  property  of  the  institutions  and  companies  mentioned 
in  the  above  paragraph  is  exempted,  though  they  are  worth  more  than  $1,000,  yet 
when  the  individual  tax  payer  is  worth  more  than  $1,000,  exclusive  of  his  househoM 
furniture,  he  is  entitled  to  no  exemption,  though  he  be  the  head  of  a  family  or  ia 
the  military  or  naval  service,  or  would  otherwise  be  exempted. 

14th.  "  Aggregate."     Under  this  head  will  be  entered  the  total  value  of  the  tr  ;: 
payer's  property  as  assessed  on   the  "  sheet,"  except  the  specie  assessments,  that  i 
the  asJsessments  on  "Gold  and  silver  coin,  gold  dust,  gold  and  silver  bullion,"  "Vab  i 
of  moneys  held  abroad,  bills  of  exchange  on  foreign  countries,  &c." 

15th.  "  Tax."  Under  the  heading  "  Tax"  will  be  entered  the  total  amount  of  tl:- 
tax  upon  the  property  assessed  upon  the  tax  payer  upon  the  "sheet,"  except  the  tax- 
on  specie,  and  foreign  credits  assessed  in  specie,  referred  to  in  the  above  paragrapu. 
The  tax  on  property,  &c.,  assessed  on  the  "  sheet  "  is  5  per  cent.,  except  the  tax  i. 
"all  gold  and  silver  wares,  and  plate,  jewels,  jewelry  and  watches,"  upon  which  the  ' 
is  an  additional  tax  of  five  per  cent.  In  calculating  the  "tax"  the  amount  of  exemp- 
tions should  be  deducted  from  the  aggregate  amount  of  property,  &c.„assessed.  Thj 
tax  on  specie  and  foreign  credits  will  not  be  entered  on  the  sheets,  but  will  be  calcu- 
lated and  collected  by  the  collector  when  the  tax  is  paid. 

16th.  "  Soldiers' Tax."  By  the  12lh  paragraph  of  "Regulations  and  Addition;  f 
Instructions"  of  the  Commissioner  of  Taxes,  of  the  22d  June,  1864,  the  assess(./» 
are  required  to  assess  separately  the  "  soldiers'  tax,"  that  is,  the  additional  tax  ••' 
one-fifth  of  all  the  taxes  of  1864,  laid  by  an  act  of  the  last  session  of  Congress  '•■ 
meet  the  increased  pay  of  soldiers.  There  being  no  column  on  the  "  sheet"  for  'hiSr 
tax,  the  assessors  will  rule  a  column  on  the  left  hand  margin  of  the  "sheet,"  headiuf 
it  "Soldiers'  Tax,"  and  putting  in  it  one- fifth  of  the  amount  found  in  the  column  on. 
the  right  hand  of  the  "  sheet  "  headed  "Tax."  The  collector  is  required  to  colicot 
this  tax  in  Confederate  Treasury  notes  of  the  new  issue,  giving  a  separate  rect'  t 
for  it,  and  reporting  it  separately  to  me  monthly.  There  being  no  credit  allowed  ou 
account  of  the  tithe,  this  tax  will  be  collected  as  soon  as  assessed.  The  collecaoM 
of  the  balance  of  the  tax  assessed  on  the  "sheet''  will  be  suspended  until  furthtr 
instructions,  wnenever  the  tax  payer  claims  a  credit  on  account  of  his  tithe.  Tj  d 
value  of  "  gold  and  silver  coin,  gold  dust,  gold  or  silver  bullion,"  and  the  "valuo  f 
moneys  held  abroad,  bills  of  exchange  on  foreign  countries,  &c.,"  not  being  included 
in  the  column  headed  "Aggregate,"  the  tax  on  them  will  be  collected  as  soon  as  i.3- 
sessed.  Th  J  "soldiers'  tax''  on  specie  and  foreign  credits  not  being  included  in  f>.'j 
column  hesded  "Suldieis'  Ti.x.''  will  be  calculated  and  collected  by  the  collector  '.n 
the  "uew  issue,"  hi  the  rate  <>f  17  for  silver  and  18  for  gold. 

17th.  "Name  of  the  Tax  P^yer  to  be  signed  by  the  person  taking  the  oath." 
Under  this  heading  the  tax  payer  will  sign  his  name.     If  he  is  a  non-resident    of 
the  county,  his  name  must  be  signed  by  his  agent,  if  he  has  one  as  such,  and  if  thf'5- 
be  no  agent,  then  by  the  assessor. 

The  assessments  upon  the  sheet  headed  "Returns  and  Assessments  of  Confedefc*'.'* 
Taxes,  &c.,"  which  I  have  explained  above,  in  detail,  are  to  be  made  as  of  the  l^^ii 
of  February,  1864.    I  herewith  enclose  to  the  coUectoP  a  "sheet"  filled  up  as  a  safift'* 


pie,  a  <3opy  of  which  he  will  furnish  each  assessor  in  his  district  who  has  been  «b 
signed  to  this  duty.  Real  estate  and  slaves  are  to  be  assessed  in  the  county  where 
T''ey  are.  Property  of  all  other  kind  should  be  assessed  in  the  county  where  the  tax 
f  iyer  resides.  If  any  portion  of  it  is  in  another  district,  the  assessor  should  forward 
■  0  the  assessor  of  the  district  where  the  property  is,  a  certified  statement  of  the  assess- 
m.rnt,  who  shall  examine  the  same,  and  if  approved,  shall  return  it  with  his  approval 
thereon.  If  disapproved  he  shall  make  such  alterations  thereon  as  he  may  deem  just, 
£nd  return  it  with  any  additions  thereto  which  he  may  have  made.  The  assess- 
ment thus  corrected  should  be  entered  on  the  "sheet."  Property  in  another  State 
■cannot  be  assessed  in  this  State. 

The  collectors  will  collect  at  once  the  "Soldier's  Tax"  of  one-fifth  in  the  "new 
j^-ue,"  on  the  specific  tax  and  tax  oa  quarterly  sales  of  registered  persons  for  1864. 
Tae  income,  salary  and  tax  on  registered  persons  for  1863,  due  January  1st,  1864, 
•  T  not  liable  to  this  tax,  nor  is  the  additional  tax  of  10  per  cent,  on  profits  made 
;  V  buying  and  selling  in  1863. 

^  In  making  the  assessments  on  the  "sheet,"  the  assessors  will  enter  them  perpen- 
<43iouIarly,  if  the  columns  are  too  narrow  to  enter  them  horizontally,  using  as  much 
flpace  M  is  necessary.  Respectfully, 

THOS  C,  GREEN, 

Slaif  Collector  of  Pb. 


RBQtJLATIONS  AND  INSTRUCTIONS, 

Z^ore  tuxwrately  defining  the.  intent  and  'meaning  of  Paragraph  1,  Section  1,  of  (ht  Ad 
to  amend  the  Tax  Laws,  approved  lUh  Jtme,  1864. 

Office  Commissioner  of  Taxes,         > 
Richmond,  August  12,  1864.     J 

In  order  that  local  tax  officers  may  have  a  uniform  rule  for  their  action  in  assessing 
•'^)roperty  employed  in  agriculture,"  and  in  order  that  the  assessments  may  be  equal 
•lid  uniform,  the  following  regulations  and  instructions  are  issued : 

1.  Land  rented,  and  slaves  hired,  though  employed  in  agriculture,  shall  not  be  so 
Ti  lurned  and  assessed,  inasmuch  as  the  tax  on  such  land  and  slaves  cannot  be  entitled 
t  j  a  credit  on  account  of  the  tithe  paid.  The  landlord,  and  not  the  tenant,  is  charge* 
able  with  the  tax  on  the  land,  and  he  is  not  entitled  to  be  credited  with  the  value  of 
t  3  tithe,  because  he  does  not  pay  the  tithe.  The  tenant  is  not  entitled  to  the  credit, 
'•l cause  he  does  not  pay  the  tax  on  the  land.  The  same  rule  will  apply  to  slaves 
iii^ed  out,  and  employed  in  agriculture. 

2.  The  words  "employed  in  agriculture,"  include  land  actually  cultivated  this 
rear,  such  meadow  and  pasture  land  as  is  enclosed,  and  such  wood  land  as  is  used  in 
(  jnnection  with  the  above  described  lands,  not  to  exceed  one-third  of  the  same, 
except  in  cases  where  the  fencing  has  been  destroyed  by  the  enemy  or  the  Confede- 

■  .te  forces,  in  s^hich  cases  the  land  is  to  be  regarded  as  being  employed  in  agriculture 
if  it  was  so  employed  before  such  destruction. 

3.  The  words  "  employed  in  agriculture  "  do  not  include  land  used  in  the  produc- 
ti  )n  of  crops  not  liable  to  the  tithe,  or  any  unenclosed  cleared  land,  except  where 
il;e  fencing  has  been  destroyed,  as  stated  under  Article  2d  of  these  instructions,  nor 
timbered  land  exceeding  one-third  of  the  enclosed  cleared  land. 

4.  Slaves  employed  in  agriculture  should  include  all  over  twelve  years  of  age 
iiOkually  employed  in  cultivating  crops  liable  to  the  tithe,  and  cooks,  exclusively 
timployed  in  cooking  for  such  slaves.  House  and  body  servants,  carriage  drivers, 
slave  mechanics,  &c.,  shall  not  be  assessed  as  employed  in  agriculture,  except  where 
partially  so  employed,  when  their  value  should  be  rateably  apportioned. 

5.  Only  such  horses,  mules  and  oxen  as  are  actually  employed  in  farming  and 
plantation  work,  shall  be  assessed  as  employed  in  agriculture.  This  excludes  carriage, 
t'ding  tod  other  pleasure  horaea,  rs/^  bor»e«  and  BtsJIiooa,  and  also  stock  catUe, 


8 

brood  mares  not  worked,  and  colts.  If  work  animals  are  partially  employed  io 
Bgriciilture  and  partially  otherwise,  their  value  shall  be  rateably  apportioned,  as  in 
the  cHi^o  of  slavi's. 

''p-'Mi.'.n  THOMPSON  ALLAN, 

Comi7u'sslotier. 
Approved  : 
(Signel)     G.  A.  Trexholm. 

Secretari/  of  the  IVeasiiry.    . 


OFFICE  COMMISSIONER  OF  TAXES,         { 
Richmond,  Feu'y  IStii,  18C5.  S 

Hon.  G.  A.  Ti-tiiiiolm,  >xcreianj  of  the  Treasury: 

Sir: 

I  have  the  lienor  to  return  herewith  a  resolution  adopted  by  the  House  of  Repre- 
sentative?, which  has  been  referred  by  you  to  this  office,  with  directions  to  furnish 
the  information  asked  for,  and  to  reply. 

1st.  That  tlie  enclosed  printed  regulations  issued  on  12th  August,  1S64,  and 
approved  by  you,  cover  fully  the  first  and  second  inquiries  propounded  by  said 
resolution.  I  would  further  state,  that  agricultural  property  has  been  asses.sed  in 
accordance  with  the  rules  laid  down  in  said  regulations;  and  that  they  are  now  in 
full  force. 

2d.  No  instructions  have  ever  been  issued  by  this  office,  dive?tin?  assessors  of 
their  functions  as  appraisers,  and  prescribing  values  to  be  put  on  produce  or  other 
property,  in  any  case.  With  reference  to  the  valuation  of  negro  property,  the  Chief 
Collector  of  the  State  of  Virginia  deemed  it  expedient  and  just  to  the  tax-payer,  as 
well  as  to  the  Government,  to  prescribe  a  schedule  of  prices,  which  he  embodied  in 
certain  instructions  is.sued  by  him  on  the  1st  of  July,  ISOi,  copy  herewith.  This 
was,  liowever,  more  of  an  advisory  than  a  mai:datory  nature,  as  will  be  seen  by 
referring  to  the  2nd  Article  of  said  instruction.s.  These  instructions  were  submitted 
to  me,  and  having  met  my  sanction  and  approval,  I  sent  a  copy  to  each  of  the  other 
State  Collectors,  as  a  matter  of  information  merely,  and  as  a  guide  to  them,  leaving 
tliem  perfectly  free  to  adopt  the  same,  or  not,  as  their  discretion  and  judgment  might 
dictate.  I  believed  then,  as  I  do  now,  that  it  was  the  better  cour,-e  to  adopt  a  gene- 
ral schedule  for  valuing  slaves  thro'ughout  the  whole  State,  and  so  recommendeil  Mr. 
Green's  circular  to  the  favorable  consideration  of  the  other  State  Collectors.  I  had 
seen  the  evil  of  havmg  no  uniform  standard,  under  the  act  of  18G1,  and  had  it  forci- 
bly impressed  upon  ray  memory,  from  the  fact,  that  under  the  first  Tax  Act  of  19th 
August,  1861,  slaves  were  valued  at  an  average  of  $500  in  one  county,  and  in  the 
adjoining  county  at  $300.  There  was  no  just  cause  lor  this  great  inequality.  Neither 
county  had  been  disturbed  or  threatened  by  the  enemj-.  The  consequence  was 
great  dissatisfaction  and  numerous  complaints.  As  the  law  failed  to  prescribe  a 
uniform  valuation,  I  deemed  it  just  and  proper,  in  view  of  the  interest  of  the 
Government,  as  well  as  that  of  the  tax-payer,  to  recommend  a  uniform  valuation, 
80  that  all  might  b'.'  treated  alike,  and  that  there  should  he  no    cause  of  complaint. 

?A.  As  to  the  fourth  question  contained  in  the  resolution,  I  only  have  to  say, 
that,  by  reference  to  Sec.  13  of  the  act  of  24th  April,  1803.  as  amended  and  approved 
17th  February,  18G4,  it  will  be  seen,  that  the  Treasury  Department  has  nothing  to 
do  with  the  assessment  or  valuation  of  tithes;  the  whole  subject  being  thereby 
placed  under  the  jurisdiction  and  control  of  the  War  Department.  It  is  obvious, 
therefore,  that  I  am  not  authorized  or  able  to  answer  this  interrogntory. 
Very  Resptctfuliy, 

T.  ALLAN,   Commissioner. 


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